3. In an effort to meet a deadline on a rush order in Department A, the plant manager reassigned several higher-skilled workers from Department B, for a total of 792 labor hours. The average salary of the Department B workers was $2.15 more than the standard $11.00 per hour rate of the Department A workers. Since they were not accustomed to the work, the average Department B worker was able to produce only 24 units per hour instead of the standard 36 units per hour. (Consider only the effect on Department A labor variances.) Effect on labor rate variance $ 0 1702.8 792 (11.00-13.15) = 1702.8 or 1703 Effect on labor efficiency variance $ 0 u (792-36) (792.24) 29512 - 19008 11 = 104544